Who can claim
This deduction is available to individuals.
- You incurred and paid the expense yourself.
- The expense has a direct connection with earning your current employment income.
- The service is used to perform employment duties.
What you cannot claim
- Do not include a private or domestic portion.
- Do not claim an item or cost your employer or another party provided, paid or reimbursed; if partly reimbursed, claim only the unreimbursed eligible portion.
- A taxable allowance is generally declared as income. It does not automatically create or prevent a deduction; claim only the actual eligible amount you incurred.
- Do not duplicate phone, internet, stationery or consumable costs already covered by the working-from-home fixed-rate method.
How the amount is worked out
Total personally paid cost multiplied by the substantiated work-use percentage, unless a fixed-rate method already covers the expense.
Records the ATO expects
- Service bills
- Representative work-use record
- Calculation of work percentage
Where this rule comes from
Primary source: ATO Employees guide for work expenses (Document version dated 5 December 2025). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.